Preheat the oven to 350. Prepare
two 8 inch round cake pans by spraying the bottoms only with non-stick
spray. Line the bottom with parchment paper, then spray the paper with
the non-stick spray. Set aside.

In the bowl of your electric mixer, combine the flour, sugar,
cocoa, espresso powder, baking soda, baking powder and salt. Add the
eggs, milk, oil and vanilla. Mix on low speed for 30 seconds to combine
then beat for three minutes on medium speed. Scrape the bowl down and
gently stir in the boiling water - the batter will be very thin.

Divide batter between the cake pans. Bake for 25-28 minutes
until the center of each cake springs back when gently touched. Set the
pans on wire racks and cover with a clean kitchen towel. Cool
completely in the pans.

Make the Frosting:

For the vanilla frosting, place all
ingredients in the bowl of your stand mixer fitted with the whisk
attachment. Mix on low to combine, then increase speed to medium high
and whip until very light and fluffy.

For the chocolate frosting, place all ingredients in the bowl of your stand mixer fitted with the
whisk attachment. Mix on low to combine, then increase speed to medium
high and whip until very light and fluffy.

Assemble the cake:

Remove
the cakes from the pans and peel off the parchment paper. Use a sharp
knife or cake leveler to level the tops of the cakes and to split each
in half for a 4-layer cake.

Set the first layer of cake on a cake plate. Spread with a layer
of the vanilla buttercream, about 1/4 inch thick. Repeat with the 2nd
and 3rd layers of cake and vanilla buttercream. Top with the 4th layer
of cake. Frost entire cake with a thin "crumb coat" of vanilla
buttercream. Let frosting set for about 20 minutes. Frost the top of
the cake with vanilla buttercream. Frost the sides with the chocolate
buttercream, swirling as desired. Pipe additional chocolate buttercream
around the top and bottom edges.

If desired, sprinkle the chopped white chocolate on top of the cake to resemble snow.

There's no need to use all the buttercream if there's extra left -
just store in an airtight container in the fridge for another cake.